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3,287 results for “disallowance”

Sorted by relevance

Mumbai27,434 Delhi19,712 Chennai8,309 Kolkata7,626 Bangalore6,656 Ahmedabad5,049 Pune4,721 Hyderabad3,287 Jaipur2,489 Cochin1,760 Chandigarh1,754 Surat1,501 Indore1,423 Visakhapatnam1,067 Cuttack949 Raipur875 Karnataka815 Rajkot735 Amritsar726 Nagpur723 Lucknow571 Panaji375 Agra352 Jodhpur343 Ranchi317 Guwahati295 Telangana238 Patna232 Calcutta219 Dehradun201 Jabalpur165 SC158 Allahabad149 Kerala83 Varanasi68 Punjab & Haryana47 Orissa24 Rajasthan12 Himachal Pradesh8 A.K. SIKRI ROHINTON FALI NARIMAN7 Gauhati2 Andhra Pradesh2 Uttarakhand2 ASHOK BHAN DALVEER BHANDARI1 ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1 RANJAN GOGOI PRAFULLA C. PANT1 A.K. SIKRI N.V. RAMANA1 MADAN B. LOKUR S.A. BOBDE1 J&K1 Tripura1 D.K. JAIN JAGDISH SINGH KHEHAR1 Bombay1 H.L. DATTU S.A. BOBDE1

Key Topics

Addition to Income74 Section 143(3)70 Disallowance61 Section 6839 Section 26328 Section 153A27 Deduction26 Section 14723 Section 80I22 Section 148

SUSHEE INFRA & MINING LIMITED,HYDERABAD vs. DCIT, CIRCLE -2(2), HYDERABAD

In the result, appeal of the assessee in ITA No

ITA 244/HYD/2022[2019-20]Status: DisposedITAT Hyderabad27 Dec 2023AY 2019-20

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

Section 132Section 143(3)Section 153ASection 80

disallowance is not applicable on the disallowance of Rs.1,15,00,000/-.” In view of the CBDT circular, the disallowances

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE2-(2), HYDERABAD vs. SUSHEE INFRA & MINING LIMITED, HYDERABAD

Showing 1–20 of 3,287 · Page 1 of 165

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In the result, appeal of the assessee in ITA No

ITA 732/HYD/2020[2016-17]Status: DisposedITAT Hyderabad27 Dec 2023AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

Section 132Section 143(3)Section 153ASection 80

disallowance is not applicable on the disallowance of Rs.1,15,00,000/-.” In view of the CBDT circular, the disallowances

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE2-(2), HYDERABAD vs. SUSHEE INFRA & MINING LIMITED, HYDERABAD

In the result, appeal of the assessee in ITA No

ITA 733/HYD/2020[2017-18]Status: DisposedITAT Hyderabad27 Dec 2023AY 2017-18

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

Section 132Section 143(3)Section 153ASection 80

disallowance is not applicable on the disallowance of Rs.1,15,00,000/-.” In view of the CBDT circular, the disallowances

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(2), HYDERABAD vs. SUSHEE INFRA & MINING LIMITED, HYDERABAD

In the result, appeal of the assessee in ITA No

ITA 731/HYD/2020[2015-16]Status: DisposedITAT Hyderabad27 Dec 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

Section 132Section 143(3)Section 153ASection 80

disallowance is not applicable on the disallowance of Rs.1,15,00,000/-.” In view of the CBDT circular, the disallowances

SUSHEE INFRA & MINING LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(2), HYDERABAD

In the result, appeal of the assessee in ITA No

ITA 645/HYD/2020[2015-16]Status: DisposedITAT Hyderabad27 Dec 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

Section 132Section 143(3)Section 153ASection 80

disallowance is not applicable on the disallowance of Rs.1,15,00,000/-.” In view of the CBDT circular, the disallowances

SUSHEE INFRA & MINING LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(2), HYDERABAD

In the result, appeal of the assessee in ITA No

ITA 646/HYD/2020[2016-17]Status: DisposedITAT Hyderabad27 Dec 2023AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

Section 132Section 143(3)Section 153ASection 80

disallowance is not applicable on the disallowance of Rs.1,15,00,000/-.” In view of the CBDT circular, the disallowances

SUSHEE INFRA & MINING LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-(2), HYDERABAD

In the result, appeal of the assessee in ITA No

ITA 647/HYD/2020[2017-18]Status: DisposedITAT Hyderabad27 Dec 2023AY 2017-18

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

Section 132Section 143(3)Section 153ASection 80

disallowance is not applicable on the disallowance of Rs.1,15,00,000/-.” In view of the CBDT circular, the disallowances

SUSHEE INFRA & MINING LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(2), HYDERABAD

In the result, appeal of the assessee in ITA No

ITA 677/HYD/2020[2014-15]Status: DisposedITAT Hyderabad27 Dec 2023AY 2014-15

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

Section 132Section 143(3)Section 153ASection 80

disallowance is not applicable on the disallowance of Rs.1,15,00,000/-.” In view of the CBDT circular, the disallowances

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE2-(2), HYDERABAD vs. SUSHEE INFRA & MINING LIMITED, HYDERABAD

In the result, appeal of the assessee in ITA No

ITA 730/HYD/2020[2014-15]Status: DisposedITAT Hyderabad27 Dec 2023AY 2014-15

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

Section 132Section 143(3)Section 153ASection 80

disallowance is not applicable on the disallowance of Rs.1,15,00,000/-.” In view of the CBDT circular, the disallowances

VENKATESH DAGGUBATI,HYDERABAD vs. DCIT, CENTRAL CIRCLE -1(2), HYDERABAD

In the result, the appeal of the assessee is dismissed

ITA 419/HYD/2022[2009-10]Status: DisposedITAT Hyderabad08 Nov 2023AY 2009-10

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri J. Vignesh, C.AFor Respondent: Shri Rohit Mujumdar, Sr.A.R

Section 143(3)Section 14A

disallowance U/s 14A of Rs.3,30,306/-, it is seen that the disallowance has been double of the actual disallowance

BS LIMITED,HYDERABAD vs. ASST.COMISSIONER OF INCOME TAX, CIRCLE-2(3), HYDERABAD

In the result, appeal of the assessee is allowed for statistical purposes

ITA 2186/HYD/2017[2013-14]Status: DisposedITAT Hyderabad27 Apr 2018AY 2013-14

Bench: Shri D. Manmohan & Shri S. Rifaur Rahmanassessment Year: 2013-14

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Deepak P. Ripote

Section 132Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 92B

disallowance of interest was also made by the AO as under: 1. Interest disallowance on account of sham transactions Rs. 71,33,23,290/- 2. Interest

ACIT CENTRAL CIRCLE-2(1), HYDERABAD vs. MADHUCON PROJECTS LIMITED, HYDERABAD

In the result, appeal filed by the assessee is partly allowed

ITA 723/HYD/2020[2013-14]Status: DisposedITAT Hyderabad04 Feb 2025AY 2013-14

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri B. Balakrishna, CIT(DR)

Section 143(3)Section 153A

disallowance of expenses. Therefore, the issue of disallowance of claim of deduction u/s 80IA was already a matter of dispute

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), HYDERABAD vs. MADHUCON PROJECTS LIMITED, HYDERABAD

In the result, appeal filed by the assessee is partly allowed

ITA 13/HYD/2020[2010-11]Status: DisposedITAT Hyderabad04 Feb 2025AY 2010-11

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri B. Balakrishna, CIT(DR)

Section 143(3)Section 153A

disallowance of expenses. Therefore, the issue of disallowance of claim of deduction u/s 80IA was already a matter of dispute

MADHUCON PROJECTS LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(1), HYDERABAD

In the result, appeal filed by the assessee is partly allowed

ITA 761/HYD/2020[2013-14]Status: DisposedITAT Hyderabad04 Feb 2025AY 2013-14

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri B. Balakrishna, CIT(DR)

Section 143(3)Section 153A

disallowance of expenses. Therefore, the issue of disallowance of claim of deduction u/s 80IA was already a matter of dispute

MADHUCON PROJECTS LIMITED, HYDERABAD,HYDERABAD vs. DCIT, CENTRAL CIRCLE-3, HYD, HYDERABAD

In the result, appeal filed by the assessee is partly allowed

ITA 1328/HYD/2017[2008-09]Status: DisposedITAT Hyderabad04 Feb 2025AY 2008-09

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri B. Balakrishna, CIT(DR)

Section 143(3)Section 153A

disallowance of expenses. Therefore, the issue of disallowance of claim of deduction u/s 80IA was already a matter of dispute

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), HYDERABAD vs. MADHUCON PROJECTS LIMITED, HYDERABAD

In the result, appeal filed by the assessee is partly allowed

ITA 12/HYD/2020[2009-10]Status: DisposedITAT Hyderabad04 Feb 2025AY 2009-10

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri B. Balakrishna, CIT(DR)

Section 143(3)Section 153A

disallowance of expenses. Therefore, the issue of disallowance of claim of deduction u/s 80IA was already a matter of dispute

MADHUCON PROJECTS LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(1), HYDERABAD

In the result, appeal filed by the assessee is partly allowed

ITA 762/HYD/2020[2014-15]Status: DisposedITAT Hyderabad04 Feb 2025AY 2014-15

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri B. Balakrishna, CIT(DR)

Section 143(3)Section 153A

disallowance of expenses. Therefore, the issue of disallowance of claim of deduction u/s 80IA was already a matter of dispute

KASUSALYA AVENUES PRIVATE LIMITED ,KARIMNAGAR vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal filed by the assessee is allowed

ITA 685/HYD/2020[2018-19]Status: DisposedITAT Hyderabad04 Sept 2024AY 2018-19

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Ms. Reema Yadav, Sr.AR

Section 132Section 143(3)Section 14ASection 36(1)(iii)

disallowance of finance charges, disallowance under Section 14A of the Act and disallowance towards interest on redeemable debentures. 14. The assessee

KASUSALYA AVENUES PRIVATE LIMITED ,KARIMNAGAR vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal filed by the assessee is allowed

ITA 684/HYD/2020[2017-18]Status: DisposedITAT Hyderabad04 Sept 2024AY 2017-18

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Ms. Reema Yadav, Sr.AR

Section 132Section 143(3)Section 14ASection 36(1)(iii)

disallowance of finance charges, disallowance under Section 14A of the Act and disallowance towards interest on redeemable debentures. 14. The assessee

KASUSALYA AVENUES PRIVATE LIMITED ,KARIMNAGAR vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal filed by the assessee is allowed

ITA 683/HYD/2020[2016-17]Status: DisposedITAT Hyderabad04 Sept 2024AY 2016-17

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Ms. Reema Yadav, Sr.AR

Section 132Section 143(3)Section 14ASection 36(1)(iii)

disallowance of finance charges, disallowance under Section 14A of the Act and disallowance towards interest on redeemable debentures. 14. The assessee